Advanced Accounting / Edition 2by Debra C. Jeter, Paul Chaney
Pub. Date: 07/11/2003
This balanced and remarkably clear text provides comprehensive coverage of the most important topics in advanced accounting. Reflecting the current state of the international accounting landscape, this new edition discusses the upcoming globalization of accounting standards with frequent references to the FASB's new Codification system and with a "compare and contrast… See more details below
This balanced and remarkably clear text provides comprehensive coverage of the most important topics in advanced accounting. Reflecting the current state of the international accounting landscape, this new edition discusses the upcoming globalization of accounting standards with frequent references to the FASB's new Codification system and with a "compare and contrast" method for explaining the differences between U.S. GAAP and IFRS. In addition, Advanced Accounting includes comprehensive coverage of all three methods of consolidated financial reporting (cost, partial equity, complete equity).
NEW TO THIS EDITION
- Written with both the student and teacher in mind, including margin icons and labels to distinguish all three methods.
- International Financial reporting Standa5ds content introduced with each topic where a standard is applicable and highlighted with a new "IFRS" margin icon.
- New Chapter 11: International Financial reporting Standards, emphasizes the FASB and IASB major joint projects, including revenue recognition, accounting for leases, and financial statement presentation.
- Updated end-of-chapter material that includes relevant "Business Ethics" questions, Professional Simulation problems, and "In the News" features.
- Publication date:
- Edition description:
- Older Edition
- Product dimensions:
- 8.15(w) x 10.45(h) x 1.67(d)
Table of Contents
|I||Accounting for Mergers and Acquisitions|
|1||Introduction to Business Combinations||1|
|2||Accounting for Business Combinations||31|
|3||Consolidated Financial Statements - Date of Acquisition||72|
|4||Consolidated Financial Statements after Acquisition||116|
|5||Allocation and Depreciation of Differences between Cost and Book Values||195|
|6||Elimination of Unrealized Profit on Intercompany Sales of Inventory||273|
|7||Elimination of Unrealized Gains or Losses on Intercompany Sales of Property and Equipment||331|
|8||Changes in Ownership Interest||387|
|9||Intercompany Bond Holdings and Miscellaneous Topics - Consolidated Financial Statements||423|
|10||Insolvency - Liquidation and Reorganization||483|
|II||Accounting in the International Marketplace|
|11||International Accounting and the Global Economy||519|
|12||Accounting for Foreign Currency Transactions and Hedging Foreign Exchange Risk||563|
|13||Translation of Financial Statements of Foreign Affiliates||613|
|14||Reporting for Segments and for Interim Financial Periods||659|
|15||Partnerships: Formation, Operation, and Ownership Changes||691|
|IV||Fund and Nonprofit Accounting|
|17||Introduction to Fund Accounting||771|
|18||Introduction to Accounting for State and Local Governmental Units||815|
|19||Accounting for Nongovernment Nonbusiness Organizations: Colleges and Universities, Hospitals and other Health Care Organizations||891|
|App.: Tables of Amounts and Present Values||947|
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